European tax law:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law Internat. [u.a.]
2012
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXIII, 1107 S. |
| ISBN: | 9789041138781 |
Internformat
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Datensatz im Suchindex
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| adam_text |
Titel: European tax law
Autor: Terra, Ben J. M
Jahr: 2012
Contents (Chapters)
Part A General EU Law and Taxation 1
Chapter 1 Introduction 3
Chapter 2 Taxes in the EU Treaties; Harmonization Bases 9
Chapter 3 General EU Law Concepts and Tax Law 35
Chapter 4 European Tax Harmonisation Policy 167
Part B Positive Integration of Indirect and Energy Taxation,
of Direct Taxes, and of Administrative Cooperation
and Recovery Assistance 253
Chapter 5 The Community Customs Code 255
Chapter 6 Value Added Tax - the Recast VAT Directive 305
Chapter 7 Excises and Energy Taxation 463
Chapter 8 Capital Duty and the Financial Transaction Tax 563
Chapter 9 The Parent-Subsidiary Directive 601
Chapter 10 The Tax Merger Directive 653
Chapter 11 Transfer Pricing and the Arbitration Convention 703
Chapter 12 Tax Aspects of the European Economic Interest Grouping
(EEIG) and the European Company (SE) 739
Chapter 13 The Interest and Royalty Directive 757
Chapter 14 The Savings Interest Directive 779
Chapter 15 CCCTB 797
Chapter 16 Administrative Cooperation in the Assessment and
Recovery of Tax Claims 815
Part C Negative Integration of Direct Taxation 879
Chapter 17 General Conceptuai Aspects of the ECJ Case Law in Direct
Tax Matters 881
Chapter 18 Free Movement and Tax Base Protection 913
VII
CONTENTS (CHAPTERS)
Chapter 19 Division of Tax Jurisdiction; Double Tax Relief Mechanisms;
Tax Treaty Issues 941
Chapter 20 Exit Taxes 955
Chapter 21 Individual Income Taxation 975
Chapter 22 Corporate Income Taxation 1001
Chapter 23 Cross-border Loss Relief 1017
Chapter 24 Cross-Border Dividend Taxation 1045
VIII |
| any_adam_object | 1 |
| author | Terra, Ben J. M. 1947- Wattèl, Peter Jacob 1956- |
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| building | Verbundindex |
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| classification_rvk | PP 8310 PS 3940 |
| ctrlnum | (OCoLC)785854070 (DE-599)HBZHT017148193 |
| discipline | Rechtswissenschaft |
| edition | 6. ed. |
| format | Book |
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| id | DE-604.BV039967124 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T11:38:40Z |
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| isbn | 9789041138781 |
| language | English |
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| physical | XXXIII, 1107 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Kluwer Law Internat. [u.a.] |
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| spelling | Terra, Ben J. M. 1947- Verfasser (DE-588)113214219 aut European tax law Ben J. M. Terra ; Peter J. Wattel 6. ed. Alphen aan den Rijn Kluwer Law Internat. [u.a.] 2012 XXXIII, 1107 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf Recht Steuer Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd rswk-swf Europäische Union. Mitgliedsstaaten 1\p (DE-588)4123623-3 Lehrbuch gnd-content Europäische Union (DE-588)5098525-5 b Steuerrecht (DE-588)4116614-0 s DE-604 Europäische Gemeinschaften (DE-588)35439-9 b 2\p DE-604 Wattèl, Peter Jacob 1956- Verfasser (DE-588)135812909 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024824737&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Terra, Ben J. M. 1947- Wattèl, Peter Jacob 1956- European tax law Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Recht Steuer Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)35439-9 (DE-588)4116614-0 (DE-588)4123623-3 |
| title | European tax law |
| title_auth | European tax law |
| title_exact_search | European tax law |
| title_full | European tax law Ben J. M. Terra ; Peter J. Wattel |
| title_fullStr | European tax law Ben J. M. Terra ; Peter J. Wattel |
| title_full_unstemmed | European tax law Ben J. M. Terra ; Peter J. Wattel |
| title_short | European tax law |
| title_sort | european tax law |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Recht Steuer Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Europäische Gemeinschaften Recht Steuer Taxation Law and legislation European Union countries Steuerrecht Europäische Union. Mitgliedsstaaten Lehrbuch |
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